Implementation Office of the Interim Provisions of the General Administration of Customs on Exemption from Import Tax on Special Articles (Prostheses) for the Disabled
Article 1 These implementation measures are formulated in accordance with the "Interim Provisions on Exemption of Import Taxes on Products for Disabled Persons" (hereinafter referred to as the "Regulations") and the Customs Law and relevant laws and regulations approved by the State Council. Article 2 "Disabled persons" as mentioned in the "Regulations" and these Measures refers to people who have lost all or part of their ability to engage in certain activities in a normal way due to the loss or abnormality of psychology, physiology, human body structure or the function of certain tissues. Disabled persons include visual disabilities, hearing disabilities, language disabilities, physical disabilities, intellectual disabilities, mental disabilities, multiple disabilities and other disabilities. Article 3: The tax exemption procedures for the import of special products for disabled persons specified in Article 2 of the Regulations and the special products for disabled persons used by welfare and rehabilitation institutions affiliated to the Ministry of Civil Affairs and the China Disabled Persons' Federation in Article 3 shall be handled in accordance with the provisions of these Implementation Measures. Article 4 When an individual imports special items for persons with disabilities listed in Annex 1 of these Measures within a reasonable quantity for personal use, the taxpayer shall directly go through the duty-free import procedures at the customs office at the place of import. Article 5 For bulk imports of products specifically for persons with disabilities listed in Annex 1 of these Measures, the importing unit shall provide a description of use and other documents before importing, and apply to the local competent customs. After review and approval by the local competent customs, it shall issue a "Certificate of Tax Exemption and Taxation for Imported and Exported Goods" (triplet) to notify the customs at the place of import to handle tax exemption procedures. Article 6 The tax exemption procedures for welfare and rehabilitation institutions to import products for the disabled listed in Annex 2 of these Measures that cannot be produced domestically shall be handled in accordance with the following provisions: (1) Before importing, relevant welfare and rehabilitation institutions should fill in the "Application Form for Duty-Free Import of Special Products for Disabled Persons" in triplicate according to their affiliation, and submit applications to the Ministry of Civil Affairs or the China Disabled Persons' Federation respectively; (2) After verification by the Ministry of Civil Affairs or the China Disabled Persons' Federation, the application form should be signed and sealed, one copy should be archived, and the other two copies should be submitted to the General Administration of Customs; after verification by the Customs Department of the General Administration of Customs, the competent customs in charge of the location of the welfare and rehabilitation institution will be notified. (3) With the approval document issued by the Customs Department, the competent customs office at the location of the welfare and rehabilitation institution shall fill in the three copies of the "Certificate of Tax Exemption and Taxation for Imported and Exported Goods". The first copy shall be retained by the competent customs office at the location of the welfare and rehabilitation institution. The second and third copies shall be sent to the customs at the place of import for tax exemption. After the tax-free inspection and release, the customs office at the place of import shall promptly return the third copy to the customs office in charge of the place where the welfare and rehabilitation institution is located. Article 7 Special items for persons with disabilities that cannot be produced domestically and donated overseas to individuals with disabilities or relevant welfare and rehabilitation institutions shall be handled in accordance with these Measures based on the donation certificate. Article 8 Duty-free goods for persons with disabilities that have been approved for duty-free import may not be used for other purposes without authorization. Violators will be punished by the customs in accordance with the relevant provisions of the Customs Law. Other violations of the provisions of these Measures shall be dealt with in accordance with the Customs Law and relevant regulations. Article 9 The General Administration of Customs is responsible for the interpretation of these Measures. Article 10 These Measures shall be implemented simultaneously with the Regulations.
Attachment 1: List of personal products for disabled people
1. Prostheses and their parts: Upper limb prostheses include parts of the hand, forearm, upper arm, prosthetic hand, and elbow joint; lower limb prostheses include parts of the foot, calf, thigh, knee joint, etc. 2. Artificial eyes. 3. Prosthetic nose. 4. Visceral support belts: kidney support, stomach support, hernia belt, hernia belt, etc. 5. Orthotics: including spine, upper limbs, lower limbs, functional electronic stimulators and composite force source orthotic systems, etc. 6. Orthopedic shoes: finished orthopedic shoes, customized orthopedic shoes, and adapted standard shoes. 7. Non-motorized walking aids: including single-arm operating walking aids (canes, elbow crutches, forearm support crutches, armpit crutches, three-legged and multi-legged crutches, etc.); double-arm operating walking aids (walking frames, wheeled walking frames, walking chairs, walking stands, etc.) and walking aid accessories. 8. Transportation tools (excluding cars and motorcycles): including wheelchairs (manual, electric, motorized), special bicycles for the disabled (such as hand tricycles, tandem wing bicycles, walking bicycles, push wheelchairs, etc.). 9. Assistive devices: assistive devices for mobility, assistive devices for turning over (such as turning pads, sheets, blankets, etc.), assistive devices for lifting (such as wheelchair stair climbing devices, lifting frames, etc.). 10. Daily self-help equipment: including special clothing for disabled people (such as jumpsuits, raincoats, gloves for wheelchair users; anti-slip devices for shoes and boots, etc.), safety protection auxiliary equipment (such as protective equipment for the head and face, upper limbs, lower limbs and the whole body, etc.), auxiliary equipment for putting on and taking off clothes, drawing and writing auxiliary equipment (such as writing boards, writing boxes, etc.), and auxiliary equipment for daily life (such as can openers, anti-spill bowls, etc.). 11. Special sanitary products. 12. Blind stick for visually impaired people. 13. Guide mirror. 14. Vision aids: magnifying glass with built-in light, etc. 15. Readers for the blind: electronic Braille writers, manual Braille writers, etc. 16. Language training devices for people with language and hearing disabilities: speech training aids. 17. Behavior training device for people with intellectual disabilities. 18. Life ability training supplies.Attachment 2: List of items for persons with disabilities imported by rehabilitation and welfare institutions that cannot be produced domestically
1. Rehabilitation and special equipment for disabled people, including bedside monitoring equipment, central monitoring equipment, biochemical analyzers and ultrasonic diagnostic machines. 2. Special education equipment and vocational education equipment for disabled people: various types of equipment required for compulsory education, academic education, and vocational education for disabled people. For example: hearing aid equipment for the deaf, intellectual disability detection equipment, etc. 3. Vocational ability assessment and testing equipment for people with disabilities, such as wrist work checklists, concentration ability testers, etc. 4. Special labor equipment and labor protection equipment for disabled people: such as certain special machine tools operated by disabled people, special alarm devices specially used by deaf people, etc.; and production equipment imported by welfare enterprises established for the employment of disabled people and suitable for disabled people to operate. 5. Special equipment for cultural and sports activities for disabled people: refers to the special equipment needed for disabled people to carry out cultural, entertainment, sports activities and sports competitions. For example: various sports wheelchairs, blind goalball, etc. 6. Special production, assembly, and testing equipment for prosthetics, including special milling and grinding machines for prosthetics, special vacuum forming machines for prosthetics, special flat-plate heaters for prosthetics, and comprehensive detectors for prosthetics.7. Hearing aids for people with hearing disabilities: including various types of hearing aids, etc.